Jisho

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Noun
1. variable costSee also 可変費用
Wikipedia definition
2. Variable costVariable costs are expenses that change in proportion to the activity of a business. Variable cost is the sum of marginal costs over all units produced. It can also be considered normal costs. Fixed costs and variable costs make up the two components of total cost. Direct Costs, however, are costs that can easily be associated with a particular cost object. However, not all variable costs are direct costs.
Read “Variable cost” on English Wikipedia
Read “変動費用” on Japanese Wikipedia
Read “Variable cost” on DBpedia

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